GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 572

 
 
Short Title:	Tax Citizens Like Business / White Goods.	()	
Sponsors:	Representative Luebke.	
Referred to:	Finance.	
March 12, 2001

A BILL TO BE ENTITLED
AN ACT to reduce the sales and use tax rate on white goods to the same rate as on industrial machinery.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.3 is amended by adding a new subdivision to read:
"§ 105‑164.3.  Definitions.
The following definitions apply in this Article, except when the context clearly indicates a different meaning:
…
(22a)	'White goods' has the same meaning as in G.S. 130A-290."
SECTION 2.  G.S. 105‑164.4A is amended by adding a new subdivision to read:
"§ 105‑164.4A.  Articles taxed at one percent (1%), eighty dollars ($80.00).
The following articles are taxable under G.S. 105‑164.4(a)(1d):
…
(13)	White goods. – Sales of white goods."
SECTION 3.  G.S. 105‑187.20 reads as rewritten:
"§ 105‑187.20.  Definitions.
The definitions in G.S. 105‑164.3 apply to this Article, except for the following:
(1)	Chlorofluorocarbon refrigerant. – Defined in G.S. 130A‑290(a).
	
(3)	Sale. – Defined in G.S. 105-164.3, except that the term does not include lease or rental."
SECTION 4.  This act becomes effective July 1, 2001, and applies to sales made on or after that date.